PALLAVI KAMAL SHAH,MUMBAI vs. INCOME TAX OFFICER, INCOME TAX DEPARTMENT
In the result, appeal of the assessee is dismissed
ITA 6317/MUM/2024[2013-2014]Status: DisposedITAT Mumbai31 Dec 2025AY 2013-2014
Bench: Shri Pawan Singh& Smt. Renu Jauhri(Physical Hearing) Pallavi Kamal Shah Ito, Ward-30(1)(1), Mumbai A-601, Bhimsen Chs Ltd., Marve Vs Maharashtra-400051. Road, Malad West, Maharashtra - 400064. [Pan: Avops7447Q] Appellant / Assessee Respondent / Revenue
Section 124Section 142Section 143(2)Section 144Section 144BSection 144B(1)(xiv)Section 144B(1)(xvi)Section 147Section 148Section 254(1)
xvi) of the Act are not complied with, the reassessment order passed by the JAO is bad in law and liable to be quashed
WITHOUT FURTHER PREJUDICE TO THE ABOVE:
IV. Best judgment Assessment under section 144 of the Act:
4.1 On the facts and in the circumstances of the case and in law the NFAC erred in upholding
